Township of Upper Merion, PA
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2022-12-08
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Appendix
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Chapter A170 Business Privilege Tax Regulations
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Appeals
- Ch 4 Attorneys' Fees
- Ch 7 Business Improvement Districts
- Ch 9 (Reserved)
- Ch 11 (Reserved)
- Ch 12 Community Center Complex Advisory Board
- Ch 13 Cooperative and Intermunicipal Agreements
- Ch 19 (Reserved)
- Ch 21 Historical Commission
- Ch 25 Library
- Ch 29 Manager
- Ch 33 Map, Official Street
- Ch 34 Media Communications Advisory Board
- Ch 36 Parks and Recreation Board
- Ch 37 Pensions
- Ch 41 Planning Commission
- Ch 42 Police Department
- Ch 44 Records, Retention and Disposition of
- Ch 47 Salaries and Compensation
- Ch 51 (Reserved)
- Ch 55 Shade Tree and Beautification Commission
- Part II: General Legislation
- Ch 63 Alarm Devices
- Ch 67 (Reserved)
- Ch 69 Construction Codes, Uniform
- Ch 70 Contractor Licensing
- Ch 71 Curfew
- Ch 73 Dogs and Other Animals
- Ch 77 Emergency Services
- Ch 79 (Reserved)
- Ch 83 Fences
- Ch 86 Fire Loss Claims
- Ch 87 (Reserved)
- Ch 91 Garbage, Rubbish and Refuse
- Ch 100 Human Relations
- Ch 101 (Reserved)
- Ch 105 Marijuana
- Ch 107 Nuisances
- Ch 111 (Reserved)
- Ch 115 Parks
- Ch 119 Peddling, Soliciting and Hawking
- Ch 123 (Reserved)
- Ch 127 Property Maintenance
- Ch 128 Neighborhood Blight Reclamation and Revitalization
- Ch 130 Real Estate Registry
- Ch 132 Residential Rental Housing Licensing and Inspection
- Ch 133 Sewers
- Ch 137 Snow and Ice, Removal of
- Ch 138 Solid Waste Disposal
- Ch 139 Special Events
- Ch 140 (Reserved)
- Ch 140A Stormwater, Grading and Erosion Control: Residential
- Ch 140B Stormwater, Grading and Erosion Control: Multifamily, Commercial, Industrial, Institutional
- Ch 141 Streets and Sidewalks
- Ch 145 Subdivision of Land
- Ch 149 Taxation
- Ch 153 Trees and Shrubbery
- Ch 157 Vehicles and Traffic
- Ch 161 Weapons
- Ch 165 Zoning
- Appendix
- Ch A170 Business Privilege Tax Regulations
- Ch A170 Art I Introduction
- § A170-1 Explanation of meaning and scope; intent.
- § A170-2 Administration and enforcement.
- Ch A170 Art II Applicability
- § A170-3 Taxable activities.
- § A170-4 Tax year applicability.
- Ch A170 Art III Business Privilege License and Registration Fees
- § A170-5 Period covered.
- § A170-6 Registration fees.
- § A170-7 Multiple places of business.
- Ch A170 Art IV Gross Receipts
- § A170-8 Gross receipts upon which tax is imposed.
- § A170-9 Deductions.
- § A170-10 Cash or accrual basis.
- § A170-10.1 Form of tax return.
- Ch A170 Art V Exemptions, Exclusions and Limitations
- § A170-11 Scope of taxing powers limited.
- § A170-12 Goods, wares or merchandise outside Township.
- § A170-13 Service within Township.
- § A170-14 Goods taken as trade-in or partial payment.
- § A170-15 Sales by nonexempt persons to nonprofit corporations or associations.
- § A170-16 First sale of goods, wares and merchandise manufactured by taxpayer.
- § A170-17 Tax applicable for businesses and commercial activities within Township.
- § A170-18 Sales in interstate or foreign commerce.
- § A170-19 Allocation of gross receipts of particular businesses.
- § A170-20 Commonwealth tax or license; local tax or license.
- § A170-21 Manufacturers.
- Ch A170 Art VI Particular Businesses or Transactions
- § A170-22 Administrative or executive offices.
- § A170-23 Leased departments.
- § A170-24 Persons engaged in professions, or vocations, or in rendering personal services.
- § A170-25 Principal and agent.
- § A170-26 Insurance agents, brokers and underwriters.
- § A170-27 Theaters and motion picture houses.
- § A170-28 Persons erecting buildings or otherwise altering, repairing or improving real property.
- § A170-29 Contractors who repair, alter and improve tangible personal property.
- § A170-30 Real estate brokers.
- § A170-31 Buildings, hotels, apartment houses, boarding houses, nursing homes, etc.
- § A170-32 Receipts from securities transactions.
- § A170-33 Social and recreational clubs.
- § A170-34 Public officials.
- § A170-35 Public utilities.
- § A170-36 Contractors performing building or construction work outside Township.
- § A170-37 Out-of-Township branch offices.
- § A170-38 Conditional and installment sales.
- § A170-39 Exchanges between dealers in similar lines.
- § A170-40 Consignment transactions.
- § A170-41 Undertakers, morticians and funeral directors.
- § A170-42 Sale of capital assets.
- § A170-43 Deposit on container.
- § A170-44 Vending machines.
- § A170-45 Intercompany transactions.
- § A170-46 Interdepartment transactions.
- § A170-47 Property traded in.
- § A170-48 Refunds, credits or allowances.
- § A170-49 Commissions paid by brokers.
- § A170-50 Sales of alcoholic beverages by restaurants, taverns and clubs.
- Ch A170 Art VII Assessments and Suits for Collection
- § A170-51 Suits for recovery of unpaid taxes.
- Ch A170 Art VIII Books and Records
- § A170-52 Books and records.
- § A170-53 Inspection and examination.
- Ch A170 Art IX Rulings and Hearings
- § A170-54 Taxable status ruling.
- § A170-55 Request for ruling not to suspend penalty or interest.
- Ch A171 Cable Television
- Ch A173 Fees
- Ch A175 Municipal Authorities
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of Supervisors
of Upper Merion Township 10-7-1993 by Res. No. 93-39. Amendments noted where
applicable.]
